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Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Transactions and Use Tax Annotations

800.0000 APPLICATION OF TRANSACTIONS (SALES) TAX AND USE TAX—Regulation 1823

Annotation 800.0008

800.0008 District Use Tax—Leases of Construction Equipment. A lessor, located in a county without a district tax, rents construction lift equipment on a short term basis, either daily, weekly or monthly. The lessor generally purchases the equipment tax paid and has it delivered to their place of business.

If within 90 days following the first lease of the equipment, any lessee uses such equipment in a county with a district tax, then that district's use tax will apply to the lessor's purchase price of the equipment provided that within the next six months the equipment is used in that district more than half the time. If one district's use tax applies, then no other districts use tax can apply. 4/2/90.

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